(1-4) It is lawful rather better to give one’s zakah to a near or distance relative such as brother, sister, nephew, niece, bhanja, bhanji, uncle, phuphi, khala, and cousin brother and sister etc except mother, father, grandfather, grandmother, nana, nani and their children and the children of their children i.e. usul and furu provided they are entitled to receive zakah i.e. they are non-Sayyid, poor and needy. While giving them zakah one should intend to help them along with the intention of zakah as one shall get more reward with this intention.
Allah (Subhana Wa Ta’ala) knows Best
Darul Uloom Deoband